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V2301-22 ·31 October 2022 ·consulta-vinculante Medium impact
Tax

40% tax deduction for improving non-renewable primary energy consumption in homes available under certain requirements

A taxpayer inquired whether they could claim a tax deduction for installing solar panels and aerothermal systems in their home. The DGT ruled that this is possible provided the requirements for reducing energy consumption or improving energy efficiency ratings, as established in the Personal Income Tax Law (LIRPF), are met.

In 6 key points

How it affects those involved

This provides significant tax relief for homeowners investing in renewable energy technologies, provided they can demonstrate the required energy savings or efficiency improvements.

Lifecycle

2022-10-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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